شناسایی فرصت های بهبود در نظام مدیریت مالی عمومی

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Azar, A. Habashi, N. (2016), providing an effective model for the audit of the general department of the Accounts Court of the Islamic Republic of Iran, Audit Knowledge,17(32):5-40 (in Persian)

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Afshari, Z. Shirin Bakhsh, S. and Beheshti, M. (2013), financial sustainability review, Economic Research Quarterly, 12(54) 27-54(in Persian)

Abdali, A. Azar, A. Amiri, M.and, Pourezzat, A. (2016), Explanation of the public expenditure management framework in Iran, Organizational Resource Management Research, 7(3): 1-18 (in Persian)

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Baltaci. M & Yilmaz, S. (2006) “Keeping an Eye on Sub-National Governments: Internal Control and Audit at Local Levels.WBL Working paper series. Washington, DC: Wirld Bank, PP. 1-29

Ball lan, IFAC CEO, (2011), Trust and accountability in public financial management, CIPFA’S IST international conference

Babajani, J. (2013), Evaluation of Accountability Accountability of the Accounting and Financial Reporting System of the Government of the Islamic Republic of Iran, Accounting Studies Quarterly 6: 27-54 (in Persian)

Babajani, J. Babaei, M. (2017), the effect of establishing an internal audit unit and forming an audit committee in improving the level of financial accountability of universities and higher education and research institutions, Danesh Jesabdari Journal, 2(4): 7-27 (in Persian)

Babajani, J. Babaei, M (2017), the effect of establishing an internal audit unit and forming an audit committee in improving the level of financial accountability of universities and higher education and research institutions, Danesh Jesabdari Journal, 2(4): 7-27 (in Persian)

Brzozadeh Zavareh, M. Moradi, M. and Nargesian, A. (1400), Designing a framework to improve the management of treasury resources of the whole country, biquarterly scientific journal of government accounting, 8(1): 9-28 doi: 10.30473/gaa.2021.58496.1472 (in Persian)

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Jahandideh, M. (2019), Public Financial Management Reforms: The Arrows That Don't Hit the Target, Dunya Ekhtaz Newspaper, No. 4918(in Persian)

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Kurdestani, G. Meshkini, N. (2018), Consequences of applying the modern public financial management approach, Government Medizit, 11(2): 231-250 (in Persian)

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Michael Parry. (2010). The four dimensions of public financial management, https ://europa eu

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National Planning and Budget Organization, (2009), the framework for reforming the budget structure by cutting the direct dependence of the budget on oil (in Persian)

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OECD (2016), Accrual practices and reform experiences in OECD countries – Results of the 2016 OECD Accruals Survey

OECD (2019), Budgeting and Public Expenditures in OECD Countries 2019, OECD Publishing, Paris. https://doi.org/10.1787/9789264307957-en

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Zarei, B. (2016), public sector financial management, auditing organization (in Persian)